The elements of the pattern of church service and life can be seen in scripture.

True worshippers are to worship in truth and spirit (John 4:24), by the Spirit of God (Philippians 3:3). True believers remained in the teaching of God (2 John 1:9). They would have obeyed God as opposed to rebelled against God (1 John 3:10).

Men, women, and children would have gathered together to hear what was being taught – It may have been that only children who were old enough to understand who were in church service (such as those who were age 12, the age of when Jewish boys have their bar mitzvah, which happens to be the age of Jesus when he was in the temple courts sitting among the teachers, listening and asking questions) (Deuteronomy 31:12; Nehemiah 8:1-3; Luke 2:41-47; Luke 18:15-17; Ephesians 6:1-4; Colossians 3:20-21; 2 John 1:1).

They met together on the first day of the week (Acts 20:7). They met in the temple courts, in people’s homes, beside rivers, in synagogues, and in lecture halls (possibly schools) (Acts 2:42-47; Acts 16:13; Acts 19:8-9).

Giving from the heart was not a new concept in New Testament times. In the time of Moses, Scripture records numerous instances of freewill giving (e.g. Exodus 25:2, Exodus 35:4-5, Exodus 35:21-29, Leviticus 22:29). The people’s hearts were stirred, and they gave as they were willing. On one occasion, they gave far too much! They had to be restrained from bringing anymore (Exodus 36:2-7).

We will look at the idea of tithes and offerings in the New Testament. It’s clear that the poor, needy, and widows are still a priority, which we also saw in Old Testament in a previous post.

New Testament teaching is that we belong completely to God, and we are not our own, for we were bought with a price (e.g. I Corinthians 6:19-20). Everything we have belongs to God, and we are to be good stewards of all that we have temporarily been given (e.g. Matthew 25:14-30; Luke 12:42-48, 16:1-13, 19:11-27).

Abraham gave a tenth before the Law was given, Hebrews 7:6

6 But the one whose genealogy is not traced from them collected a tenth from Abraham and blessed the one who had the promises.

In the New Testament, we do not see a repeat of the command to tithe. However, we DO see a command to give sacrificially. I think its evident we should give. Otherwise how would the elder get their support from the Gospel (1 Corinthians 9:15)? But again, the question is motivation. God wants us to want to give. I happen to think God will discipline us for not doing as we should (Hebrews 12:6-7), but will reward us for seeking Him (Hebrews 11:6).

Jesus made it clear that the while the religious leaders of the day tithed on their goods, they forgot to live out the more important parts of the law – justice and mercy and faithfulness.

Matthew 23:23

23 “Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cummin, and have neglected the weightier provisions of the law: justice and mercy and faithfulness; but these are the things you should have done without neglecting the others.

Jesus told the Pharisees they should have tithed while also giving justice and loving God.

Luke 11:42

42 “But woe to you Pharisees! For you pay tithe of mint and rue and every kind of garden herb, and yet disregard justice and the love of God; but these are the things you should have done without neglecting the others.

Notice that tithing and doing other religious things does not make you righteous.

Luke 18:9-14

9 And He also told this parable to some people who trusted in themselves that they were righteous, and viewed others with contempt: 10 Two men went up into the temple to pray, one a Pharisee and the other a tax collector. 11 The Pharisee stood and was praying this to himself: ‘God, I thank You that I am not like other people: swindlers, unjust, adulterers, or even like this tax collector. 12 I fast twice a week; I pay tithes of all that I get.’ 13 “But the tax collector, standing some distance away, was even unwilling to lift up his eyes to heaven, but was beating his breast, saying, ‘God, be merciful to me, the sinner!’

14 “I tell you, this man went to his house justified rather than the other; for everyone who exalts himself will be humbled, but he who humbles himself will be exalted.”

We see in Hebrews that Abraham gave a tithe before the Law was given – so the concept of giving some part of your gain to God through giving it to someone is not due to the Law. In fact, the author of Hebrews said even the priest Levi paid tithes through His forefather Abraham.

Hebrews 7:1-10

1 For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham as he was returning from the slaughter of the kings and blessed him, 2 to whom also Abraham apportioned a tenth part of all the spoils, was first of all, by the translation of his name, king of righteousness, and then also king of Salem, which is king of peace. 3 Without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, he remains a priest perpetually.

4 Now observe how great this man was to whom Abraham, the patriarch, gave a tenth of the choicest spoils. 5 And those indeed of the sons of Levi who receive the priest’s office have commandment in the Law to collect a tenth from the people, that is, from their brethren, although these are descended from Abraham. 6 But the one whose genealogy is not traced from them collected a tenth from Abraham and blessed the one who had the promises. 7 But without any dispute the lesser is blessed by the greater. 8 In this case mortal men receive tithes, but in that case one receives them, of whom it is witnessed that he lives on. 9 And, so to speak, through Abraham even Levi, who received tithes, paid tithes, 10 for he was still in the loins of his father when Melchizedek met him.

In the New Testament church, believers shared with each other as anyone had need. People did not act as if anything they owned was their own. They recognized that GOD provided. They in turn took what God had provided and shared that with those believers who had need.

Acts 2:44-45

42 They were continually devoting themselves to the apostles’ teaching and to fellowship, to the breaking of bread and to prayer. 43 Everyone kept feeling a sense of awe; and many wonders and signs were taking place through the apostles. 44 And all those who had believed were together and had all things in common; 45 and they began selling their property and possessions and were sharing them with all, as anyone might have need.46 Day by day continuing with one mind in the temple, and breaking bread from house to house, they were taking their meals together with gladness and sincerity of heart,47 praising God and having favor with all the people And the Lord was adding to their number day by day hose who were being saved.

Acts 4:32-37

32 And the congregation of those who believed were of one heart and soul; and not one of them claimed that anything belonging to him was his own, but all things were common property to them. 33 And with great power the apostles were giving testimony to the resurrection of the Lord Jesus, and abundant grace was upon them all. 34 For there was not a needy person among them, for all who were owners of land or houses would sell them and bring the proceeds of the sales 35 and lay them at the apostles’ feet, and they would be distributed to each as any had need. 36 Now Joseph, a Levite of Cyprian birth, who was also called Barnabas by the apostles (which translated means Son of Encouragement), 37 and who owned a tract of land, sold it and brought the money and laid it at the apostles’ feet.

We see in Acts 6 that there was a daily distribution of food. One group of widows was being left out, so seven men were chosen to be overseers. But that food came from believers who donated it.

Acts 6:1-4

1Now at this time while the disciples were increasing in number, a complaint arose on the part of the Hellenistic Jews against the native Hebrews, because their widows were being overlooked in the daily serving of food. 2 So the twelve summoned the congregation of the disciples and said, “It is not desirable for us to neglect the word of God in order to serve tables. 3 Therefore, brethren, select from among you seven men of good reputation, full of the Spirit and of wisdom, whom we may put in charge of this task. 4 But we will devote ourselves to prayer and to the ministry of the word.”

When God spoke through some one to predict a great famine, the disciples, in the proportion that any of the disciples had means, sent relief to believers in Judea.

Acts 11:27-30

27 Now at this time some prophets came down from Jerusalem to Antioch. 28 One of them named Agabus stood up and began to indicate by the Spirit that there would certainly be a great famine all over the world And this took place in the reign of Claudius. 29 And in the proportion that any of the disciples had means, each of them determined to send a contribution for the relief of the brethren living in Judea. 30 And this they did, sending it in charge of Barnabas and Saul to the elders.

Believers from Macedonia and Achaia contributed to poor believers in Jerusalem, out of desire and debt because they received spiritual things from those in Jerusalem. So at least part of the reason for giving is to give to those in need.

Romans 15:26-7

26 For Macedonia and Achaia have been pleased to make a contribution for the poor among the saints in Jerusalem. 27 Yes, they were pleased to do so, and they are indebted to them. For if the Gentiles have shared in their spiritual things, they are indebted to minister to them also in material things.

The question has also been asked about whether pastors should earn money from the tithe.

Note that Paul earned at least some of his salary in his trade as a tentmaker.

Acts 18:3

3 and because he was of the same trade, he stayed with them and they were working, for by trade they were tent-makers.

But look at least part of the reason he worked: Paul worked to help support himself and his companions, and to demonstrate that “you must help the weak.”

Acts 20:34-35

34 “You yourselves know that these hands ministered to my own needs and to the men who were with me. 35 In everything I showed you that by working hard in this manner you must help the weak and remember the words of the Lord Jesus, that He Himself said, ‘It is more blessed to give than to receive.'”

Paul and his companions, at times, went hungry and thirsty, was poorly clothed, was beaten and was homeless – yet they worked with their own hands.

1 Corinthians 4:11-13

11 To this present hour we are both hungry and thirsty, and are poorly clothed, and are roughly treated, and are homeless; 12 and we toil, working with our own hands; when we are reviled, we bless; when we are persecuted, we endure; 13 when we are slandered, we try to conciliate; we have become as the scum of the world, the dregs of all things, even until now.

Although Paul chose to not take money for proclaiming the gospel, God has decreed that those who preach the gospel deserve to earn money from those who are served by them. Giving was to be done 1) as one purposes in his heart, 2) “not grudgingly or under compulsion”, 3) cheerfully, and 4) by God’s grace.

1 Corinthians 9:1-18

1 Am I not free? Am I not an apostle? Have I not seen Jesus our Lord? Are you not my work in the Lord? 2 If to others I am not an apostle, at least I am to you; for you are the seal of my apostleship in the Lord.

3 My defense to those who examine me is this: 4 Do we not have a right to eat and drink? 5 Do we not have a right to take along a believing wife, even as the rest of the apostles and the brothers of the Lord and Cephas? 6 Or do only Barnabas and I not have a right to refrain from working? 7 Who at any time serves as a soldier at his own expense? Who plants a vineyard and does not eat the fruit of it? Or who tends a flock and does not use the milk of the flock?

8 I am not speaking these things according to human judgment, am I? Or does not the Law also say these things? 9 For it is written in the Law of Moses, “You shall not muzzle the ox while he is threshing.” God is not concerned about oxen, is He? 10 Or is He speaking altogether for our sake? Yes, for our sake it was written, because the plowman ought to plow in hope, and the thresher to thresh in hope of sharing the crops. 11 If we sowed spiritual things in you, is it too much if we reap material things from you? 12 If others share the right over you, do we not more? Nevertheless, we did not use this right, but we endure all things so that we will cause no hindrance to the gospel of Christ. 13 Do you not know that those who perform sacred services eat the food of the temple, and those who attend regularly to the altar have their share from the altar? 14 So also the Lord directed those who proclaim the gospel to get their living from the gospel.

15 But I have used none of these things. And I am not writing these things so that it will be done so in my case; for it would be better for me to die than have any man make my boast an empty one. 16 For if I preach the gospel, I have nothing to boast of, for I am under compulsion; for woe is me if I do not preach the gospel. 17 For if I do this voluntarily, I have a reward; but if against my will, I have a stewardship entrusted to me. 18 What then is my reward? That, when I preach the gospel, I may offer the gospel without charge, so as not to make full use of my right in the gospel.

Paul spoke in Christ, but refused to peddle the word of God – in that he refused to make money from those he ministered to.

2 Corinthians 2:17

17 For we are not like many, peddling the word of God, but as from sincerity, but as from God, we speak in Christ in the sight of God.

The question has been asked WHEN should the tithe be taken up?

Historically, the money for the collection for the saints (in particularly for missions work) should be saved up on the first day of the week.

1 Corinthians 16:1-4

1 Now concerning the collection for the saints, as I directed the churches of Galatia, so do you also. 2 On the first day of every week each one of you is to put aside and save, as he may prosper, so that no collections be made when I come. 3 When I arrive, whomever you may approve, I will send them with letters to carry your gift to Jerusalem; 4 and if it is fitting for me to go also, they will go with me.

How much should we give?

I think we are to give generously – not merely 10%. Apparently God will give to you as you give to God. If you give sparingly, you will reap the same. If you give bountifully, you will reap the same. God provides and multiplies the seed for your sowing.

2 Corinthians 9

1For it is superfluous for me to write to you about this ministry to the saints; 2 for I know your readiness, of which I boast about you to the Macedonians, namely, that Achaia has been prepared since last year, and your zeal has stirred up most of them. 3 But I have sent the brethren, in order that our boasting about you may not be made empty in this case, so that, as I was saying, you may be prepared; 4 otherwise if any Macedonians come with me and find you unprepared, we—not to speak of you—will be put to shame by this confidence. 5 So I thought it necessary to urge the brethren that they would go on ahead to you and arrange beforehand your previously promised bountiful gift, so that the same would be ready as a bountiful gift and not affected by covetousness.

6 Now this I say, he who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully. 7 Each one must do just as he has purposed in his heart, not grudgingly or under compulsion, for God loves a cheerful giver. 8 And God is able to make all grace abound to you, so that always having all sufficiency in everything, you may have an abundance for every good deed; 9 as it is written,

“He scattered abroad, he gave to the poor,
His righteousness endures forever.”

10 Now He who supplies seed to the sower and bread for food will supply and multiply your seed for sowing and increase the harvest of your righteousness; 11 you will be enriched in everything for all liberality, which through us is producing thanksgiving to God. 12 For the ministry of this service is not only fully supplying the needs of the saints, but is also overflowing through many thanksgivings to God. 13 Because of the proof given by this ministry, they will glorify God for your obedience to your confession of the gospel of Christ and for the liberality of your contribution to them and to all, 14 while they also, by prayer on your behalf, yearn for you because of the surpassing grace of God in you. 15 Thanks be to God for His indescribable gift!

Paul rejoiced that the Macedonian Church had given freely, willingly, and beyond their ability – in the same way that Christ, having been rich, became poor (human) so that they might become rich (sons of God).

2 Corinthians 8

1 Now, brethren, we wish to make known to you the grace of God which has been given in the churches of Macedonia,2 that in a great ordeal of affliction their abundance of joy and their deep poverty overflowed in the wealth of their liberality.3 For I testify that according to their ability, and beyond their ability, they gave of their own accord,4 begging us with much urging for the favor of participation in the support of the saints,5 and this, not as we had expected, but they first gave themselves to the Lord and to us by the will of God.6 So we urged Titus that as he had previously made a beginning, so he would also complete in you this gracious work as well.

7 But just as you abound in everything, in faith and utterance and knowledge and in all earnestness and in the love we inspired in you, see that you abound in this gracious work also.8 I am not speaking this as a command, but as proving through the earnestness of others the sincerity of your love also.9 For you know the grace of our Lord Jesus Christ, that though He was rich, yet for your sake He became poor, so that you through His poverty might become rich.10 I give my opinion in this matter, for this is to your advantage, who were the first to begin a year ago not only to do this, but also to desire to do it.11 But now finish doing it also, so that just as there was the readiness to desire it, so there may be also the completion of it by your ability.12 For if the readiness is present, it is acceptable according to what a person has, not according to what he does not have.13 For this is not for the ease of others and for your affliction, but by way of equality—14 at this present time your abundance being a supply for their need, so that their abundance also may become a supply for your need, that there may be equality;15 as it is written, “He whogatheredmuch did not have too much, and he whogatheredlittle had no lack.”

16 But thanks be to God who puts the same earnestness on your behalf in the heart of Titus.17 For he not only accepted our appeal, but being himself very earnest, he has gone to you of his own accord.18 We have sent along with him the brother whose fame in the things of the gospel has spread through all the churches;19 and not only this, but he has also been appointed by the churches to travel with us in this gracious work, which is being administered by us for the glory of the Lord Himself, and to show our readiness,20 taking precaution so that no one will discredit us in our administration of this generous gift;21 for we have regard for what is honorable, not only in the sight of the Lord, but also in the sight of men.22 We have sent with them our brother, whom we have often tested and found diligent in many things, but now even more diligent because of his great confidence in you.23 As for Titus, he is my partner and fellow worker among you; as for our brethren, they are messengers of the churches, a glory to Christ.24 Therefore openly before the churches, show them the proof of your love and of our reason for boasting about you.

Paul took money from other churches (like a missionary would do) rather than take money from the newly planted churches.

2 Corinthians 11:7-9

7 Or did I commit a sin in humbling myself so that you might be exalted, because I preached the gospel of God to you without charge?8 I robbed other churches by taking wages from them to serve you;9 and when I was present with you and was in need, I was not a burden to anyone; for when the brethren came from Macedonia they fully supplied my need, and in everything I kept myself from being a burden to you, and will continue to do so.

Paul had learned to be content, whether hungry and suffering need, or full and abounding. He was grateful to the Philippian believers for often sending for his necessities. They would receive fruit in their own accounts, and Paul promised that God would supply all their needs.

Philippians 4:10-19

10 But I rejoiced in the Lord greatly, that now at last you have revived your concern for me; indeed, you were concerned before, but you lacked opportunity.11 Not that I speak from want, for I have learned to be content in whatever circumstances I am.12 I know how to get along with humble means, and I also know how to live in prosperity; in any and every circumstance I have learned the secret of being filled and going hungry, both of having abundance and suffering need.13 I can do all things through Him who strengthens me.14 Nevertheless, you have done well to share with me in my affliction.

15 You yourselves also know, Philippians, that at the first preaching of the gospel, after I left Macedonia, no church shared with me in the matter of giving and receiving but you alone;16 for even in Thessalonica you sent a gift more than once for my needs.17 Not that I seek the gift itself, but I seek for the profit which increases to your account.18 But I have received everything in full and have an abundance; I am amply supplied, having received from Epaphroditus what you have sent, a fragrant aroma, an acceptable sacrifice, well-pleasing to God.19 And my God will supply all your needs according to His riches in glory in Christ Jesus.

Paul and his companions labored and toiled night and day, so they wouldn’t be a burden to the believers. They did it to be an example.

1 Thessalonians 2:9

9 For you recall, brethren, our labor and hardship, how working night and day so as not to be a burden to any of you, we proclaimed to you the gospel of God.

2 Thessalonians 3:7-9

7 For you yourselves know how you ought to follow our example, because we did not act in an undisciplined manner among you,8 nor did we eat anyone’s bread without paying for it, but with labor and hardship we kept working night and day so that we would not be a burden to any of you;9 not because we do not have the right to this, but in order to offer ourselves as a model for you, so that you would follow our example.

The church was to give relief to genuine widows, who had no one to take care of them. But if a widow still had believing family members, they were to take care of her. Those failing to provide for their own households had “denied the faith.” Younger widows were advised to remarry.

Elders who ruled well were to be “counted worthy of double honor.”

1 Timothy 5:3-18

3 Honor widows who are widows indeed;4 but if any widow has children or grandchildren,they must first learn to practice piety in regard to their own family and to make some return to their parents; for this is acceptable in the sight of God.5 Now she who is a widow indeed and who has been left alone, has fixed her hope on God and continues in entreaties and prayers night and day.6 But she who gives herself to wanton pleasure is dead even while she lives.7 Prescribe these things as well, so that they may be above reproach.8 But if anyone does not provide for his own, and especially for those of his household, he has denied the faith and is worse than an unbeliever.

9 A widow is to be put on the list only if she is not less than sixty years old, having been the wife of one man,10 having a reputation for good works; and if she has brought up children, if she has shown hospitality to strangers, if she has washed the saints’ feet, if she has assisted those in distress, and if she has devoted herself to every good work.11 But refuse to put younger widows on the list, for when they feel sensual desires in disregard of Christ, they want to get married,12 thus incurring condemnation, because they have set aside their previous pledge.13 At the same time they also learn to be idle, as they go around from house to house; and not merely idle, but also gossips and busybodies, talking about things not proper to mention.14 Therefore, I want younger widows to get married, bear children, keep house, and give the enemy no occasion for reproach;15 for some have already turned aside to follow Satan.16 If any woman who is a believer has dependent widows, she must assist them and the church must not be burdened, so that it may assist those who are widows indeed.

17 The elders who rule well are to be considered worthy of double honor, especially those who work hard at preaching and teaching.18 For the Scripture says, “You shall not muzzle the ox while he is threshing,” and “The laborer is worthy of his wages.”

Giving should be done in such a way so others do not praise you for it.

Matthew 6:1-4

1 “Beware of practicing your righteousness before men to be noticed by them; otherwise you have no reward with your Father who is in heaven.

2 “So when you give to the poor, do not sound a trumpet before you, as the hypocrites do in the synagogues and in the streets, so that they may be honored by men. Truly I say to you, they have their reward in full.3 But when you give to the poor, do not let your left hand know what your right hand is doing,4 so that your giving will be in secret; and your Father who sees what is done in secret will reward you.

Notice the warning we see in Acts 5:1-11 where lying to God to make people think better of you has consequences – even in giving.

1 But a man named Ananias, with his wife Sapphira, sold a piece of property, 2 and kept back some of the price for himself, with his wife’s full knowledge, and bringing a portion of it, he laid it at the apostles’ feet.

3 But Peter said, “Ananias, why has Satan filled your heart to lie to the Holy Spirit and to keep back some of the price of the land? 4 While it remained unsold, did it not remain your own? And after it was sold, was it not under your control? Why is it that you have conceived this deed in your heart? You have not lied to men but to God.”

5 And as he heard these words, Ananias fell down and breathed his last; and great fear came over all who heard of it. 6 The young men got up and covered him up, and after carrying him out, they buried him.

7 Now there elapsed an interval of about three hours, and his wife came in, not knowing what had happened. 8 And Peter responded to her, “Tell me whether you sold the land for such and such a price?” And she said, “Yes, that was the price.”

9 Then Peter said to her, “Why is it that you have agreed together to put the Spirit of the Lord to the test? Behold, the feet of those who have buried your husband are at the door, and they will carry you out as well.”

10 And immediately she fell at his feet and breathed her last, and the young men came in and found her dead, and they carried her out and buried her beside her husband. 11 And great fear came over the whole church, and over all who heard of these things.

If God gifted you with giving, do it generously.

Romans 12:8

8 or he who exhorts, in his exhortation; he who gives, with liberality; he who leads, with diligence; he who shows mercy, with cheerfulness.

Before offering your gift to God, be sure you are right with others, whether you are at fault or they are.

Mt 5:22-25

22 But I say to you that everyone who is angry with his brother shall be guilty before the court; and whoever says to his brother, ‘You good-for-nothing,’ shall be guilty before the supreme court; and whoever says, ‘You fool,’ shall be guilty enough to go into the fiery hell.23 Therefore if you are presenting your offering at the altar, and there remember that your brother has something against you,24 leave your offering there before the altar and go; first be reconciled to your brother, and then come and present your offering.25 Make friends quickly with your opponent at law while you are with him on the way, so that your opponent may not hand you over to the judge, and the judge to the officer, and you be thrown into prison.

Matthew 18:15

15 “If your brother sins, go and show him his fault in private; if he listens to you, you have won your brother.

Mark 11:25

25 Whenever you stand praying, forgive, if you have anything against anyone, so that your Father who is in heaven will also forgive you your transgressions

Loving God and your neighbor is more important than tithing or sacrifice.

Mark 12:33

33 and to love Him with all the heart and with all the understanding and with all the strength, and to love one’s neighbor as himself, is much more than all burnt offerings and sacrifices.

Our bodies and lives should be living sacrifices to God.

Romans 12:1

2 Therefore I urge you, brethren, by the mercies of God, to present your bodies a living and holy sacrifice, acceptable to God, which is your spiritual service of worship.

Ephesians 5:2

2 and walk in love, just as Christ also loved you and gave Himself up for us, an offering and a sacrifice to God as a fragrant aroma.

In summary, we saw that at least while Jesus was alive, tithing was something the Jews did. In the early times of the church, believers gave to the church to help support those in need, as well as to provide for the elders and missionaries. The bible seems to expect people to give, though we are cautioned to give generously and not give in such a way so as to be thought well of. Indeed, it is clear our relationships with God and with others are more important than giving.